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http://ssrn.com/abstract=982190
 
 

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On Displacement, or the Dissing of Places


Joel S. Newman


Wake Forest University - School of Law


Wake Forest Law Review, Vol. 42, p. 102, 2007
Wake Forest Univ. Legal Studies Paper No. 982190

Abstract:     
In 1995, the Danish National Tax Court, in the course of denying a deduction, said some uncomplimentary things about the island of Crete. The decision was reversed, both by the Danish courts, and by the European Court of Justice.

Perhaps the Danish National Tax Court feels somewhat embarrassed by its public act of displacement. This essay searches for other instances of displacement in judicial opinions, whether by the parties, the lawyers, or, most importantly, by the judges themselves. Plenty of examples are found. Accordingly, if indeed the Danish National Tax Court feels embarrassed, at least it need not feel so alone.

Number of Pages in PDF File: 8

Keywords: Taxation

JEL Classification: K34, E62

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Date posted: April 24, 2007  

Suggested Citation

Newman, Joel S., On Displacement, or the Dissing of Places. Wake Forest Law Review, Vol. 42, p. 102, 2007; Wake Forest Univ. Legal Studies Paper No. 982190. Available at SSRN: http://ssrn.com/abstract=982190

Contact Information

Joel S. Newman (Contact Author)
Wake Forest University - School of Law ( email )
P.O. Box 7206
Winston-Salem, NC 27109
United States
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